Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5067
Pipeline classification
42-5067 . Pipeline classification A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or liquefied petroleum gas used to propel a motor vehicle. B. The tax base for the pipeline classification is the gross proceeds of sales or gross income derived from the business, but the taxpayer shall deduct from the tax base the gross proceeds of sales or gross income derived from pipeline services to:
# 1.
Qualifying hospitals as defined in section 42-5001.
# 2.
A qualifying health care organization as defined in section 42-5001 if the oil or gas is used by the organization solely to provide health and medical related educational and charitable services.
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In this chapter (40 sections)
- 42-5034 · Determination of place of business for distribution of tax…
- 42-5034.1 · Mobile telecommunications services; definitions
- 42-5035 · Use of share of tax monies by counties; inclusion of estimate…
- 42-5036 · Procedure upon variance between county share of tax monies…
- 42-5037 · Notices
- 42-5038 · Transaction and privilege taxes independent of other taxes
- 42-5039 · Qualified destination management companies; definitions
- 42-5040 · Sourcing of certain transactions involving tangible personal…
- 42-5040.1 · Sourcing of tangible personal property; third-party service…
- 42-5041 · Assessment of fees; integrated tax system modernization…
- 42-5042 · Online lodging operators; requirements; civil penalty;…
- 42-5043 · Liability; marketplace facilitators; remote sellers; refund…
- 42-5044 · Nexus; out-of-state businesses; threshold; applicability;…
- 42-5045 · Youth business; exemption from tax
- 42-5061 · Retail classification; definitions
- 42-5062 · Transporting classification
- 42-5063 · Utilities classification; definitions
- 42-5064 · Telecommunications classification; definitions
- 42-5065 · Publication classification; definition
- 42-5066 · Job printing classification
- 42-5067 · Pipeline classification
- 42-5068 · Private car line classification
- 42-5069 · Commercial lease classification; definitions
- 42-5070 · Transient lodging classification; definition
- 42-5071 · Personal property rental classification; definitions
- 42-5072 · Mining classification; definition
- 42-5073 · Amusement classification
- 42-5074 · Restaurant classification
- 42-5075 · Prime contracting classification; exemptions; definitions
- 42-5076 · Online lodging marketplace classification; definitions
- 42-5101 · Definitions
- 42-5102 · Tax exemption for sales of food; nonexempt sales
- 42-5104 · Records of sales
- 42-5106 · Rules
- 42-5121 · Definitions
- 42-5122 · Tax exemption; sales to Indian tribes, tribally owned…
- 42-5123 · Records of transaction
- 42-5151 · Definitions
- 42-5152 · Presumption
- 42-5153 · Exclusions from sales price